Question 5894 — local taxes

Summary

Mr. Alain Perea questions the Minister of State, Minister of Ecological and Inclusive Transition, on the exemption from the property tax on unbuilt properties (hereinafter TFNB) from which properties located in the Natura 2000 zone benefit. Article 1395 E of the general tax code exempts from this tax properties located in the Natura 2000 zone, when they are the subject of a management commitment in accordance with an objectives document approved. To the extent that these exemptions are part of the adjustment variables for financial assistance from the State to local authorities, the compensation paid by the State to local authorities due to this TFNB exemption has decreased year after year. The small municipalities concerned suffer from the reduction in this tax revenue which is not negligible in proportion to their budget. This signal seems to Furthermore, it is counterproductive to the objective of making local authorities actors of the Natura 2000 system, since the financial difficulties generated can lead communities to take a negative view of this nature protection tool. To remedy this, it was envisaged that in the future the tax exemption would no longer be applicable to public properties. It was also considered that it is removed from the adjustment variables so that the shortfall continues to be fully compensated for the communities. This is what the Ministry of Territorial Equality and Housing expressed in 2013 in its response to a senator's written question (response published in the Official Journal on June 20, 2013). When the Natura 2000 contracts concerning their territories expire, many municipalities wish to be informed of the state of this reflection and reassured about the perception of the TFNB in ​​the Natura 2000 zone in the years to come. He questions him about the possibility of excluding public properties from the property tax exemption on undeveloped properties in Natura 2000 zones, and, for private owners, of no longer including in the adjustment variables the compensation by the State for the corresponding loss of revenue for communities territorial.

Machine translation from French. The official text remains authoritative.

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